SB 1885
Sparks Hotel Tax Bill Adds One Unnamed City
Died in committee
Verdict: Smells
Both charges, and why
Bracket bill
The new eligibility is tied to one numbered entry in an existing list plus a 130,000 population floor, which points the change at a single city. The caption's 'certain municipalities' admits it is narrow but does not name the place.
Bracket billInitial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the authority of certain municipalities to use certain tax revenue for a hotel and convention center project and to receive certain tax revenue related to the project.
Caption from analyzed text · version I.
Summary
One list entry plus a 130K floor. That one city gets the larger cities’ hotel project powers.
The bill lets one more kind of city use certain local tax money for a hotel and convention center project and receive certain related tax revenue. It reaches cities of 175,000 or more, plus a city listed in a specific subdivision of the hotel tax law that has at least 130,000 people. That added city gets the same hotel project tax powers and revenue that larger listed cities already have.
Labels
Labels: NEVER GOT A HEARING. Filed Mar 4, 2025 and referred to the Senate Economic Development committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB1885 · 2025-03-04
SOLD BY
ITEM
relating to the authority of certain municipalities to use certain tax revenue for a hotel and convention center project and to receive certain tax revenue related to the project.
WHAT IT DOES
One list entry plus a 130K floor. That one city gets the larger cities’ hotel project powers.
The bill lets one more kind of city use certain local tax money for a hotel and convention center project and receive certain related tax revenue. It reaches cities of 175,000 or more, plus a city listed in a specific subdivision of the hotel tax law that has at least 130,000 people. That added city gets the same hotel project tax powers and revenue that larger listed cities already have.
CHARGES
[x] BRACKET BILLanalysis confidence 65%
The new eligibility is tied to one numbered entry in an existing list plus a 130,000 population floor, which points the change at a single city. The caption's 'certain municipalities' admits it is narrow but does not name the place.
[x] CARVE-OUTanalysis confidence 50%
The bill extends the right to receive tax revenue for a hotel project to the one city described by the new bracket, a targeted favor written as general tax code language.
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Economic Development
FILED UNDER
The bill routes certain tax revenue to one city's hotel and convention center project under an economic development rationale.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 25, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texans for Lawsuit Reform PAC$60,000.00
Texans for Lawsuit Reform PAC
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Oct 15, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101012623, 101029380, 101072732.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$60,000.00
- Cash
- $60,000.00
- Paid by others
- $0.00
- Total
- $60,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Oct 15, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101012623, 101029380, 101072732.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas Senate · Filed Mar 4, 2025
03/17/2025 S Referred to Economic Development
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Economic Development · Final status: Died in committee
Companion
HB 2974 by Craddick (identical)
Subjects
Taxation--Hotel, Motel Occupancy
Text
The text as introduced · 188 words
89R9099 RDS-D By: Sparks S.B. No. 1885 A BILL TO BE ENTITLED AN ACT relating to the authority of certain municipalities to use certain tax revenue for a hotel and convention center project and to receive certain tax revenue related to the project. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 351.155(d), Tax Code, is amended to read as follows: (d) Subsection (c) does not apply to : (1) a municipality with a population of 175,000 or more ; or (2) a municipality described by Section 351.152(12) that has a population of 130,000 or more . SECTION 2. Section 351.157, Tax Code, is amended by adding Subsection (b-1) to read as follows: (b-1) In addition to the municipalities described by Subsection (b), this section applies to a municipality described by Section 351.155(d)(2). SECTION 3. This Act takes effect immediately if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution. If this Act does not receive the vote necessary for immediate effect, this Act takes effect September 1, 2025.